The person or persons whose name is listed on the latest borough assessment roll as the owner of the property to be assessed is presumed to be the legal owner of the property. If the property owner is unknown, the property may be assessed in the name of “unknown owner.” No assessment is invalidated by a mistake, omission or error in the name of the owner if the property is correctly described. (Ord. 09-010 § 3, 2009; Ord. 509 § 3, 1997; Ord. 196 § 5, 1976)